روش شناسی کیفی در تحقیقات حسابداری مدیریت با تأکید بر چالش ها و فرصت ها
محورهای موضوعی : حسابداری مدیریت
1 - دکتری حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران
2 - دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران و عضو هئیت علمی دانشگاه آزاد اسلامی واحد لاهیجان ،لاهیجان،ایران
کلید واژه: پژوهش های کیفی, حسابداری مدیریت, چالش ها و فرصت ها,
چکیده مقاله :
اخیراً تحقیقات حسابداری به سمت روش شناسی کیفی گام برداشته است به نحوی که توسعه مبانی و بسط اندیشه های کیفی و رفتاری در متن پژوهش ها، با توجه به ناشناخته و متغییر بودن مولفه های رفتاری، پژوهشگران این حوزه را با چالش هایی مواجه نموده است. در نوشتار حاضر با تاکید بر رویکرد آرشیوی و استفاده از منابع نظری و عملی متعدد به بررسی کلی ساختار و منطق پژوهش های کیفی در زمینه حسابداری مدیریت و همچنین نقش پژوهش های کیفی که منجر به ارائه نظریه های حسابداری مدیریت گردیده و اصول و راهنمای کلی جهت انجام پژوهش هایی از این دست پرداخته شده است. تأکید نوشتار حاضر بر شناسایی مشکلات و چالش های رایج پژوهش های کیفی و ارائه راه کارهایی برای بهبود و پر کردن آن است. نقدهایی همچون 1) انتزاعی بودن آمار از واقعیت، 2) شبیه سازی، 3) ناتوانی در آشکار سازی ابعاد واقعی یک پدیده و 4) عدم دقت در روش های کمی و مسائلی دیگر همچون سنجش مفاهیم، تعیین علیت، قابلیت تعمیم نتایج، تکرار پذیری و تمرکز بر افراد این سبک از پژوهش ها را مورد توجه محافل حرفه ای قرار داده است. قابلیت های خاص این سبک از مطالعات از طریق کیفی نگری در تحقیق و در موقعیت های مختلف می توانند ما را به سوی خلق دانش منسجم تر، معتبر، مرتبط و رهایی بخش در زمینه حسابداری مدیریت رهنمون باشند، موضوعی که در چند سال اخیر در کشور مورد توجه بیشتری قرار گرفته و رشد کمی پژوهش های کیفی در حسابداری مدیریت چنان بوده است که به عنوان یک پارادایم نوین در تحقیقات می توان از آن یاد نمود.
Recently, accounting research has moved towards qualitative methodology, and thus the researchers in the field have faced some challenges due to the development of the foundations and the extension of qualitative and behavioral ideas in the research context given the unknown and variable nature of behavioral components.Focusing on an archival approach and the use of multiple theoretical and practical resources, the present study aimed to investigate the structure and logic of qualitative research in the field of management accounting as well as the role of qualitative research that led to the presentation of management accounting theory and general guidelines and principles to carry out such research.The present study emphasizes the identification of common challenges and problems facing qualitative research in order to provide some solutions to improve the quality of such research. Criticisms such as 1) the abstract nature of statistics in contrast to the reality, 2) the use of simulation, 3) the failure to reveal the real aspects of phenomena, and 4) inaccuracy of quantitative methods and other issues such as the measurement of concepts, causation, generalizability, repeatability, and focus on people have made qualitative research gain popularity among the practical circles.The special capabilities of such research methodology such as qualitative thinking in research and in different situations can direct us towards the creation of a more coherent, valid, relevant, and emancipating body of knowledge in the field of management accounting, a theme that has received more prominent in our country over the last few years, and the quantitative growth of qualitative research in management accounting has been to the extent that it can be regarded as a new research paradigm.
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